CITE
26 USC Sec. 7262 01/05/2009
EXPCITE
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter B - Other Offenses
HEAD
Sec. 7262. Violation of occupational tax laws relating to wagering -
failure to pay special tax
STATUTE
Any person who does any act which makes him liable for special
tax under subchapter B of chapter 35 without having paid such tax,
shall, besides being liable to the payment of the tax, be fined not
less than $1,000 and not more than $5,000.
SOURCE
(Aug. 16, 1954, ch. 736, 68A Stat. 862.)